NZ IFRS 17

Insurance Contracts

Establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts.

  • NZ IFRS 17 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Aug 2017

    Date compiled to: 31 Jan 2022

Amendments

  • Initial Application of NZ IFRS 17 and NZ IFRS 9—Comparative Information – Periods beginning on or after 1 Jan 2023 (early application permitted)

    Date of issue: Jan 2022

Previous version

  • NZ IFRS 17 – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Aug 2017

    Date compiled to: 20 Aug 2020

  • NZ IFRS 17 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted - includes consequential amendments to other standards)

    Date of issue: Aug 2017

*Additional Material is restricted to those with NZ-assigned IP addresses only.